2006 (11) TMI 44

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.... the appellant manufacturer exported 3800 Insulated Caps and Flanges to Germany. The export goods were cleared from the factory under bond, without payment of excise duty. The goods were brought back for removing defects in September of the same year. The imported goods were cleared without payment of Customs duty as allowed under Notification No. 158/95, for re-export after removing the defects. ....

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.... they are liable to pay duty in terms of Notification No. 94/96. That notification specifically states that duty payable is the duty of excise not paid. Therefore, the appellant's claim for assessment in terms of Notification No. 94/96 was required to be accepted. There is no merit in the finding of the lower authorities that the appellant had chosen Notification No. 158/95 and that choice was bin....